關鍵查核事項與盈餘管理之關聯性

The Association between Key Audit Matters and Earnings Management

吳嘉倩(Chia-Chien Wu)

指導教授 ： 吳冠勳

中原大學/商學院/會計研究所/碩士(2018年)

https://doi.org/10.6840/cycu201800355

摘要

過往的查核報告不論企業組織型態為何，編製方法並無差異，未能有效地向財務報表使用者傳達有關查核過程的重要資訊，且查核上市（櫃）與非上市（櫃）公司財務報表的目的及成本效益不同，故審計準則五十七號公報針對上市（櫃）公司與非上市（櫃）公司查核報告的編製，有不同的要求。新式查核報告除提升財報之透明度與資訊價值外，最大特點是以關鍵查核事項增強會計師與投資者及公司治理單位之溝通，及促進公司管理階層對於財務報告揭露之重視。

本文利用關鍵查核事項之揭露，進而探討是否影響管理者進行盈餘管理，將關鍵查核事項之揭露分為兩部分研究，分別是關鍵查核事項涉及之事項，及關鍵查核事項報導之字數。實證結果如下，關鍵查核事項涉及收入項目與資產項目，與公司進行盈餘管理，並沒有相關聯，涉及費用項目與盈餘管理呈現正相關，揭露這部分項目會使公司進行盈餘管理的機率較高。第二部分在字數衡量方面，實證結果顯示關鍵查核報導之字數與盈餘管理呈現顯著正相關，表示當公司進行盈餘管理程度越高時，會計師出具關鍵查核事項敘述之文字越多，新式查核報告要求會計師應與管理階層進行充分溝通，且須將本期財務報表財務查核最為重要之事項揭露出來，會計師會以更詳細之報告內容提醒財務資訊使用者該事實，根據統計結果也顯示會計師以字數內容反映管理者盈餘管理程度之關聯性為遞減效果而並非線性關係，也意味著報導字數過多時，可能會造成資訊使用者之資訊超載。

關鍵字

盈餘管理 ； 裁決性應計項目 ； 報導字數 ； 關鍵查核事項

並列摘要

The previous audit report, irrespective of the type of organization of the company, did not differ in the method of preparation and failed to effectively communicate important information about the audit process to the users of the financial statements. As the purpose and cost effectiveness of checking the financial statements of listed companies and non-listed companies is different, auditing standard No. 57 has different for the preparation of audit reports for listed companies and non-listed companies. In addition to enhancing the transparency and information value of financial reports, the new inspection report is characterized by key audit matters that enhance the communication between the accountants and investors and corporate governance units, and promote the attention of the management of the company to the disclosure of financial reports.

This paper uses the disclosure of key audit matters to explore whether or not to influence managers' earnings management and divide the disclosure of key audit matters into two parts. Are the matters involved in key audit matters and the number of words reported in key audit matters. The empirical results are as follows. The key audit matters involve revenue items and asset items. There is no correlation between the company's earnings management. There is a positive correlation between the management of surplus items involving expense items, and the possibility of exposing this part of the project will make the company's earnings management more likely. In the second part of the measurement of the number of words, the empirical results show that the number of key audit reports has a significant positive correlation with earnings management. It means that when the company's level of earnings management is higher, the more words the accountant has issued a key audit statement, the new type of audit report requires that the accountant should communicate with the management and communicate the most important matters of the financial statement of the current financial statement. The accountant will remind the financial information user of the facts in a more detailed report. The results also indicate that the accountant's use of word count to reflect the relevance of managerial earnings management is a non-linear relationship. It also means that if there are too many word counts, information users may be overloaded.

並列關鍵字

Earnings management ； Discretionary accruals ； Number of words reported ； Key audit matters

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